JDC FUN & FAIR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JDC FUN & FAIR
Largest movements
- Cash +€116,814
up €116,814 (+1,493%), from €7,824 to €124,639
mainly Net result for the year (+€79,889) and Other debts (+€51,667)
- Tangible fixed assets -€13,976
down €13,976 (-9.1%), from €153,528 to €139,551
of which Plant, machinery and equipment: -€7,696
- Reserves +€79,056
up €79,056 (+118%), from €66,982 to €146,038
- Other debts +€51,667
up €51,667 (+292%), from €17,678 to €69,346
- Tax, wage and social debts -€23,801
down €23,801 (-58.7%), from €40,543 to €16,742
of which Taxes: -€18,709
- Gross operating margin +€26,799
up €26,799 (+21.6%), from €123,889 to €150,688
- Depreciation +€24,312
up €24,312 (+22,153%), from €110 to €24,422
- Financial charges +€4,622
up €4,622 (+353%), from €1,310 to €5,932
- Staff costs +€3,102
up €3,102 (+59.6%), from €5,206 to €8,308
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,583 | €266,286 | +€104,703 | +64.8% |
| Fixed assets | 21/28 | €153,750 | €139,551 | -€14,199 | -9.2% |
| Tangible fixed assets | 22/27 | €153,528 | €139,551 | -€13,976 | -9.1% |
| Land and buildings | 22 | €48,123 | €42,889 | -€5,234 | -10.9% |
| Plant, machinery and equipment | 23 | €48,333 | €40,637 | -€7,696 | -15.9% |
| Furniture and vehicles | 24 | €48,400 | €49,087 | +€687 | +1.4% |
| Other tangible fixed assets | 26 | €8,672 | €6,937 | -€1,734 | -20.0% |
| Financial fixed assets | 28 | €222 | - | -€222 | |
| Current assets | 29/58 | €7,832 | €126,734 | +€118,902 | +1,518% |
| Amounts receivable within one year | 40/41 | €8 | - | -€8 | |
| Other amounts receivable | 41 | €8 | - | -€8 | |
| Cash at bank and in hand | 54/58 | €7,824 | €124,639 | +€116,814 | +1,493% |
| Deferred charges and accrued income | 490/1 | - | €2,096 | +€2,096 | |
| Total equity and liabilities | 10/49 | €161,583 | €266,286 | +€104,703 | +64.8% |
| Equity | 10/15 | €85,582 | €164,638 | +€79,056 | +92.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,982 | €146,038 | +€79,056 | +118% |
| Distributable reserves | 133 | €66,982 | €146,038 | +€79,056 | +118% |
| Amounts payable | 17/49 | €76,001 | €101,648 | +€25,647 | +33.7% |
| Amounts payable within one year | 42/48 | €76,001 | €101,648 | +€25,647 | +33.7% |
| Trade debts | 44 | €17,779 | €15,560 | -€2,219 | -12.5% |
| Suppliers | 440/4 | €17,779 | €15,560 | -€2,219 | -12.5% |
| Taxes, remuneration and social security | 45 | €40,543 | €16,742 | -€23,801 | -58.7% |
| Taxes | 450/3 | €35,452 | €16,742 | -€18,709 | -52.8% |
| Remuneration and social security | 454/9 | €5,092 | - | -€5,092 | |
| Other amounts payable | 47/48 | €17,678 | €69,346 | +€51,667 | +292% |
| Remuneration, social security and pensions | 62 | €5,206 | €8,308 | +€3,102 | +59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110 | €24,422 | +€24,312 | +22,153% |
| Other operating charges | 640/8 | €387 | €412 | +€25 | +6.4% |
| Gross operating margin | 9900 | €123,889 | €150,688 | +€26,799 | +21.6% |
| Operating profit (loss) | 9901 | €118,186 | €117,546 | -€640 | -0.5% |
| Financial income | 75/76B | €0 | €30 | +€30 | +298,800% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +298,800% |
| Financial charges | 65/66B | €1,310 | €5,932 | +€4,622 | +353% |
| Recurring financial charges | 65 | €1,310 | €5,932 | +€4,622 | +353% |
| Profit (loss) for the period before taxes | 9903 | €116,876 | €111,644 | -€5,233 | -4.5% |
| Income taxes | 67/77 | €31,469 | €31,754 | +€286 | +0.9% |
| Profit (loss) for the period | 9904 | €85,408 | €79,889 | -€5,518 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,408 | €79,889 | -€5,518 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.